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DIRECTOR GENERAL OF ANTI-PROFITEERING & OTHERS vs. FRIENDS LAND DEVELOPERS
(National Anti Profiteering Authority)

Hon'ble Judges:

RAVNEET KAUR
SANGEETA VERMA
BHAGWANT SINGH BISHNOI
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

DIRECTOR GENERAL OF ANTI-PROFITEERING & OTHERS
Respondent FRIENDS LAND DEVELOPERS
Court

NAA (National Anti Profiteering Authority)

Date Aug 22, 2023
Order No.

14/2023

Citation

2023(8) TAXREPLY 8478
Original Order
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ORDER

ORDER 1. The National Anti-Profiteering Authority (NAA) vide Interim Order No. 15/2022 dated 31.08.2022 in this matter had passed the following order:- i. The Respondent vide his submissions has contended that the DGAP has not incorporated the ITC of VAT in the pre-GST period for the computation of profiteering which ought to have been done. He has further submitted before this Authority that the said ITC on VAT credit was Rs. 7,89,028/- for the period from April 2016 to June 2017 which has been allowed to him by the concerned statutory Authority, in support of which he has submitted VAT Assessment Orders for the period from April, 2016 to June, 2017. The Authority finds that the Assessment Orders for the period from April 2016 to June 2017 issued by the VAT Authorities in respect of the Respondent have never been placed before the DGAP during the course of the investigation for verification of authenticity and hence the same have not been incorporated in the compu....

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